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我在網路上賣東西，要不要課稅？
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隨著網路快速的方展，只需要「一支手機」就可以在電商平台上販賣商品，不需要再租實體店面就可以開始從事交易，因此許多人開始成為「網路賣家」經營自己的虛擬商店。
不過要特別提醒大家，近年來國稅局經常與電商平台合作，每個月賣家的銷售金額皆有完整的紀錄，因此成為國稅局經常查核的對象。透過網路銷售貨物可以涉及到營業稅及所得稅的相關問題，若想在電商平台上販售商品，一定要小心稅務的問題！
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我可能會遇到什麼稅務問題？
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營業稅
適用對象：
以「營利為目的」，採進、銷貨方式經營，透過網路銷售貨物或勞務者，應依照營業稅法規定，申報營業稅。
相關規定：
1. 銷售商品之月銷售額未達8萬元(銷售勞務者未達4萬元)，無須向國稅局辦理稅籍登記，暫免課徵營業稅。
2. 銷售商品之月銷售額達8萬(銷售勞務者為4萬)，應向國稅局申請稅籍登記，並依營業稅法之規定申報營業稅。
2020年財政部新規定：
當月銷售額達營業稅起徵點時，最晚應於次月月底前申請稅籍登記。
3. 若月銷售額達20萬，於銷售商品時應開立統一發票。
注意：上述的「銷售額」為尚未扣除成本前的總收入！
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- 所得稅
適用對象：
「經營事業所得之盈餘」，個人、小規模營業人、獨資及合夥應將其營利所得併入個人綜合所得稅計算，公司組織應依營利事業所得稅之規定申報繳納。相關規定：
經常性銷售
1. 小規模營利事業(月銷售額未達20萬)：
無須辦理結算申報，由稽徵機關核定其營利事業所得額，直接歸併獨資資本主或合夥組織合夥人之個人營利所得
2. 獨資、合夥：
應依營利事業所得稅之規定辦理結算申報，但無須計算及繳納營業事業所得稅額；其營利事業所得額，應列為個人之營利所得，課徵個人綜合所得稅。
3. 公司：
應依營利事業所得稅之規定辦理結算申報並繳納營所稅，公司股東所獲分配之股利應計入個人綜合所得稅計算。
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- 非經常性販售
個人非經常性銷售商品之所得，屬於「一時貿易之所得」，以純益率6%計算營利所得，併入個人綜合所得稅計算。例如：個人非經常性販售A商品獲得1萬元，其個人營利所得為600元 (10000*6%=600)
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- 免稅規定
依據所得稅第4條第1項第16款規定，個人出售家庭日常使用之衣物、家具，免納所得稅。
注意：上述的「所得」為扣除成本後的盈餘！
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這些常見案例要如何課稅？
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- 情境一：
我在電商平台上販售自己用過的家具、衣服等個人用品，要不要課稅？
(出售個人非營利之二手商品)若是出售自己使用過的二手品，這樣的收入純屬出清個人日常用品，非屬營利性質，因此無須課徵營業稅；也符合所得稅法之免稅規定，無須申報個人綜合所得稅。 - 情境二：
我向別人收購二手商品，再放到電商平台上販售，要不要課稅？
(以營利為目的，採進銷貨方式經營網路拍賣等網路交易)若是向別人進貨再進行銷貨販售的話，實質上即屬營利目的，應依營業稅法之規定課徵營業稅。(要注意營業登記及開立發票的問題唷！)此外，這些商品非屬「個人出售家庭日常使用之衣物、家具」，亦應依組織型態(小規模營業人、獨資合夥、公司)的不同，申報繳納所得稅。 - 情境三：
我之前出國玩，順便帶一些東西回來在網路上販售，要不要課稅？
(非經常性於網路銷售貨物)若個人非經常性的銷售商品，屬一時之貿易，基本上無須課徵營業稅，但應將銷售金額的6%作為個人一時貿易之營利所得，計入個人綜合所得稅計算。
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我想在電商平台上販售商品，但不知道有哪些需要注意的事情，我該怎麼辦？
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若有稅務方面的需求，請聯絡誠謹會計師事務所，我們將有專人為您服務。
聯絡信箱：abw@608cpa.com
聯絡電話：02-2558-5355
誠謹Line社群ID：608cpa
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